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<h1>Appeal on Modvat credit denial for Sparks Erosion Machine referred to Divisional Bench for resolution.</h1> <h3>FERROUS FORGING LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI</h3> FERROUS FORGING LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI - 2001 (135) E.L.T. 153 (Tri. - Del.) The appeal was filed against the denial of Modvat credit for a Sparks Erosion Machine used in the manufacture of dies exempted from duty. The Tribunal decided to refer the matter to a Divisional Bench for resolution as conflicting decisions were cited. The appeal is to be listed before the Divisional Bench with permission from the President.